GST Jamku AISummary assessment in certain special cases
Section 64(1)
The proper officer may, on any evidence showing a tax liability of a person coming to his notice, with the previous permission of Additional Commissioner or Joint Commissioner, proceed to assess the tax liability of such person to protect the interest of revenue and issue an assessment order, if he has sufficient grounds to believe that any delay in doing so may adversely affect the interest of revenue:
Provided that where the taxable person to whom the liability pertains is not ascertainable and such liability pertains to supply of goods, the person in charge of such goods shall be deemed to be the taxable person liable to be assessed and liable to pay tax and any other amount due under this section.
When the tax authorities become aware of someone having tax obligations, the proper officer can take necessary actions to evaluate and determine the tax liability. However, specific conditions and permissions are required to ensure fairness and protect the revenue's interests.
Assessment Process: To begin the assessment process, the proper officer needs evidence indicating the tax liability of an individual. Before proceeding, the officer must obtain permission from the Additional Commissioner or Joint Commissioner. This step ensures a thorough and well-considered approach.
Preventing Delays: The purpose of this assessment is to prevent any delays that might negatively impact the revenue's interests. If the officer believes that delaying the assessment may harm revenue, they are authorized to issue an assessment order promptly.
Unascertainable Taxable Person: In cases where the taxable person with the liability cannot be identified, and the liability is related to the supply of goods, the person in charge of those goods is considered the taxable person. This individual becomes responsible for the assessment and payment of taxes and any other amounts owed under this section.
By following these procedures, the tax authorities aim to ensure fair assessments and protect the revenue's interests.
Section 64(2)
On an application made by the taxable person within thirty days from the date of receipt of order passed under sub-section (1) or on his own motion, if the Additional Commissioner or Joint Commissioner considers that such order is erroneous, he may withdraw such order and follow the procedure laid down in section 73 or section 74.
Taxable individuals have the right to request a change in an order within thirty days of receiving it. This can be done through an application submitted by the taxable person. Alternatively, if the Additional Commissioner or Joint Commissioner believes that the order is incorrect, they can initiate the correction process on their own.
Withdrawal Process: If the Additional Commissioner or Joint Commissioner decides to withdraw the order, they must follow the procedure outlined in either section 73 or section 74.
Conclusion: This provision allows for the correction of errors in tax orders, either through the initiative of the taxable person or the competent authorities. It ensures a fair and accurate application of tax regulations.